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Article
Publication date: 13 November 2017

Zeina Ahmad and Bashar H. Malkawi

The World Trade Organization (WTO) is one of the best dispute settlement mechanisms in the world. Under WTO rules, aggrieved parties must establish a “prima facie” case before the…

275

Abstract

Purpose

The World Trade Organization (WTO) is one of the best dispute settlement mechanisms in the world. Under WTO rules, aggrieved parties must establish a “prima facie” case before the panel can call on the offending party to respond to the claims. The objective of the present study is to critically evaluate the application of the concept of burden of proof under WTO dispute settlement mechanism.

Design/methodology/approach

The paper examines the rule of “prima facie” in WTO jurisprudence. To do so, the first part will focus on the development of dispute settlement within WTO. The second part is divided into several subsections that will focus on the burden of proof concept, burden of proof in common law, burden of proof in civil law and the prima facie standard.

Findings

The DSU does not explicitly regulate how to allocate the burden of proof, but panels and the AB needed to address that issue early in their history. Despite this, all aggrieved parties to establish a prima facie case before the case can become the subject of a panel hearing. There is a need to adopt a burden of proof standard that assesses evidence on the basis of preponderance of the available evidence rather than on the basis of a party’s failure to adduce evidence to back up or dispute a claim.

Originality/value

The paper is an attempt to address an important issue on the presentation of evidence and proof in international litigation, i.e. WTO.

Details

International Journal of Law and Management, vol. 59 no. 6
Type: Research Article
ISSN: 1754-243X

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Article
Publication date: 15 May 2007

Bashar H. Malkawi and Hikmet O. Malkawi

The purpose of this paper is to examine the anti‐terrorist finance provisions in the Penal Law as well as the vulnerabilities in place that hamper more effective regime.

660

Abstract

Purpose

The purpose of this paper is to examine the anti‐terrorist finance provisions in the Penal Law as well as the vulnerabilities in place that hamper more effective regime.

Design/methodology/approach

The paper identifies the pre‐September 11 legal structure in Jordan regarding terrorist finance. Since, then the amended Penal Law, promulgated on October 8, 2001, has emerged as the principal tool in addressing terrorist finance activities. The paper is divided into five sections covering pre‐existing statutory provisions on terrorist finance, Jordan's counterterrorist financing regime including money laundering law and directives, the anti‐terrorist finance provisions in the Penal with its constituent elements, Jordan's accession to the United Nations Convention for the Suppression of the Financing of Terrorism, and finally the paper provides a set of conclusions.

Findings

There are still many loopholes to close in Jordan's anti‐terrorist finance initiatives. There is a need for greater enforcement of existing provisions with an eye to expanding the scope of article 147(2) of the Penal Law to include Islamic banks, hawala, charities, and zakat. A clear definition of the term “terrorist activity” should be supplied in article 147(2) and penalties for terrorist finance offense should be tightened.

Research limitations/implications

Lack of publications or research on the subject of terrorist finance in Jordan in Arabic.

Practical implications

This paper will be very helpful for any individual interested in the legal regime of anti‐terrorist financing as it exists in Jordan.

Originality/value

This paper meets a need for an understanding of the Jordanian legal regime as applied to anti‐terrorist financing and offers insights to lawyers and academics.

Details

Journal of Money Laundering Control, vol. 10 no. 2
Type: Research Article
ISSN: 1368-5201

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Article
Publication date: 18 July 2008

Bashar H. Malkawi and Haitham A. Haloush

The purpose of this paper is to examine income tax evasion in Jordan and set forth various cures for this problem.

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Abstract

Purpose

The purpose of this paper is to examine income tax evasion in Jordan and set forth various cures for this problem.

Design/methodology/approach

The paper investigates the phenomenon of income tax evasion. In doing so, the paper reviews reports from academics and statistics from the Income Tax Department. The paper begins with an overview of the Income Tax Law, distinguishes between tax evasion and tax avoidance and provides empirical data on the size of income tax evasion in Jordan. A study of article 42 of the Income Tax Law, the anti‐tax evasion provision, is made. In the final analysis, the paper suggests several means that can be used to address income tax evasion.

Findings

The paper concludes that, in so far as the Jordanian Government is concerned with the issue of income tax evasion, several legal and non‐legal techniques can be experimented.

Originality/value

In reacting to huge non‐compliance by Jordanians, the paper tells the story of how to create an income tax compliance culture. The government can utilize various practices, techniques, and discourses to create such a culture.

Details

Journal of Financial Crime, vol. 15 no. 3
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 29 March 2011

Bashar H. Malkawi

The purpose of this paper is to analyze the different kinds of rules of origin included in the US‐Arab countries free trade agreements (FTAs), and suggest reform measures that…

1243

Abstract

Purpose

The purpose of this paper is to analyze the different kinds of rules of origin included in the US‐Arab countries free trade agreements (FTAs), and suggest reform measures that should be adopted to ease the complexity and costs of rules of origin in these agreements.

Design/methodology/approach

The paper begins with a brief discussion of the concept of free trade, GATT/WTO, and the recently concluded FTAs between the USA and Arab countries. Then, the article analyzes in details rules of origin in the US‐Arab countries FTAs. The analysis includes, among other things, substantial transformation and value‐added tests, product‐specific processes, and other relevant rules of origin. The paper also addresses the documentations and procedures required to prove origin and the costs involved. Finally, the paper offers a set of conclusions and recommendations.

Findings

The paper argues that rules of origin in these FTAs are complex and protectionist and indeed could act barriers to trade. The paper suggests reforming these rules by liberalizing rules of origin for certain products that are subject to very low tariff rates, and implementation of – among other things, full cumulation and de minimis rules of origin.

Originality/value

The findings in the paper are important to policymakers, and any person interested in understanding the effects of rules of origin in trade agreements. It is hoped that the paper will assist officials in Arab countries who contemplate negotiating FTAs by providing them with insightful analysis of rules of origin in existing agreements.

Details

Journal of International Trade Law and Policy, vol. 10 no. 1
Type: Research Article
ISSN: 1477-0024

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Available. Content available
Article
Publication date: 11 March 2014

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Article
Publication date: 30 November 2007

Bashar Hikmet Malkawi

Iraq has kicked off the procedures to accede to the WTO through the organization’s full working party accession process. In its accession, Iraq is expected to agree to an arduous…

290

Abstract

Iraq has kicked off the procedures to accede to the WTO through the organization’s full working party accession process. In its accession, Iraq is expected to agree to an arduous package of legal and economic reform. Having plunged into the WTO with the belief that accession is its best hope for a prosperous future, Iraq will now face many challenges. Some industries may lose out to competition. Yet liberalizing its market and integrating its economy with the rest of the world will ultimately benefit Iraq because it will stimulate reform and provide trade protections it otherwise would not enjoy. Iraq has made a wise investment by negotiating for WTO membership. Iraq’s accession terms could be rigorous, but they represent not only a cost, but also an investment. WTO membership can be a helpful tool for achieving greater prosperity for Iraq because it encourages progressive domestic policies.

Details

Journal of International Trade Law and Policy, vol. 6 no. 2
Type: Research Article
ISSN: 1477-0024

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Article
Publication date: 13 January 2021

Bikash Barua

Total quality management (TQM) and knowledge management (KM) are two similar and complementary management philosophies synergistic combinations that can form a cycle of…

1005

Abstract

Purpose

Total quality management (TQM) and knowledge management (KM) are two similar and complementary management philosophies synergistic combinations that can form a cycle of improvement and development. This paper aims to investigate the impact of TQM factors on knowledge creation in the organizations of Bangladesh.

Design/methodology/approach

A list of TQM factors was identified through reviewing the relevant literature. Knowledge creation was analyzed through the framework proposed by Nonaka and Takeuchi (1995). Data were collected through a self-administered questionnaire survey among 450 top and mid-level managers of the organizations. A quantitative research approach, namely, structural equation modeling (SEM) was used in the study. The data were analyzed in SmartPLS 3.

Findings

From the study, it is found that a positive and significant relationship exists between leadership, employee empowerment, benchmarking, customer focus and information technology with the knowledge creation process and four knowledge conversion modes. In contrast, a negative and significant relationship has been found between employee training and continuous improvement with the knowledge creation process and three knowledge conversion modes.

Research limitations/implications

Previous researches in Bangladesh empirically validated the effect of TQM on organizational performance, competitive advantage, financial performance, market performance and productivity. But, no such study was undertaken to empirically validate the effect of TQM on knowledge creation process for organizations of Bangladesh. Here, the study has a unique contribution. The empirical support for the hypotheses to explain and predict the contribution of the TQM in promoting knowledge creation.

Practical implications

The findings highlight the role of leadership practices. Organizational leadership needs to focus more on following issues: gathering required knowledge from the superior sources; transforming prevailing knowledge into a meaningful format to perform activities in better and innovative ways; employing opinions from experiences; facilitating mechanism for employees to update their knowledge; creating a virtual network; implementing customer relationship management system and providing tools and technologies to employees for performing KM activities more efficiently. On the other hand, negative effect of employee training and continuous improvement on knowledge creation sheds light on understanding the reasons for this kind of relationship and formulating effective strategies to resolve problems inside the organizations. In this regard, employees need to be well equipped through regular and appropriate training. Also, employees need to use problem-solving approach to identify problems inside the organizational system thereby availing opportunities for continuous improvement.

Originality/value

This study was conducted to identify factors that enable knowledge creation in organizations from developing countries like Bangladesh. TQM has been adopted in many organizations. But, its effect was mostly measured to determine its impact on improving organizational performance or competitiveness or identifying its critical success factors of implementation. Hence, this study sheds light on identifying the effect of TQM from a new perspective.

Details

The TQM Journal, vol. 33 no. 6
Type: Research Article
ISSN: 1754-2731

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Article
Publication date: 9 July 2021

K. Arunkumar, Muthukannan Muthiah, Suresh Kumar A., Chithambar Ganesh A. and Kanniga Devi R.

Inefficient waste disposal technique and cement production methodology caused significant environmental impacts, leading to global warming. The purpose of the research was to…

200

Abstract

Purpose

Inefficient waste disposal technique and cement production methodology caused significant environmental impacts, leading to global warming. The purpose of the research was to invent an effective, sustainable technology to use the wastes and alternate for cement in concrete. Geopolymer technology could be the most desirable solution to use the wastes into an effective product.

Design/methodology/approach

The wood waste ash derived from nearby tea shops was used as an alternate binder for fly ash. The replacement of WWA with FA was varied from 0 to 100% at 10% intervals. In this research, setting and mechanical features of Geopolymer Concrete (GPC) along with Waste wood ash (WWA) was carried out. The influence of wood waste ash in the microstructure of the GPC was also assessed using scanning electron microscope and X-ray diffraction analysis.

Findings

The findings revealed that 30% replacement of wood waste ash was performed higher in all measured features. Besides, the formation of different phases was also observed with the inclusion of wood waste ash.

Research limitations/implications

The demand for fly ash was increased in recent years, and the fly-based GPC has required more alkaline solution and temperature curing. Hence, there was a research gap on finding an alternative binder for fly ash.

Originality/value

The research novelty was to use the wood waste ash, which has inbuilt alkaline compounds on the production of sustainable geopolymer. The finding showed that the wood waste ash could be alternate fly ash that eliminates the environmental impacts and economic thrust.

Details

World Journal of Engineering, vol. 19 no. 6
Type: Research Article
ISSN: 1708-5284

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Article
Publication date: 17 May 2023

Ahmed Shoukry Rashad and Mahmoud Farghally

The monetary policy is an important driver of the real estate sector’s performance. The recent wave of monetary tightening in 2022 in response to the cost-of-living crisis has…

164

Abstract

Purpose

The monetary policy is an important driver of the real estate sector’s performance. The recent wave of monetary tightening in 2022 in response to the cost-of-living crisis has been associated with the decline in housing prices across the globe. There are two main channels through which the US monetary policy may affect the real estate market in the dollar-pegged countries: the cost of serving mortgages (financing cost) and the exchange rate channel (for example, the appreciation of the US dollar and consequently the local currency). The exchange rate channel, which involves the appreciation of the US dollar and the subsequent effect on the local currency, is particularly significant in the case of Dubai, given how international the housing market in Dubai and might be viewed as a tradable good. Using recent data, the purpose of this study to evaluate the spillover impact of the US monetary policy on the housing market performance in the dollar-pegged countries using Dubai as a case study.

Design/methodology/approach

For this purpose, this study collected unique longitudinal data on the volume of the monthly transactions of residential properties and performs a panel-data analysis using within-variation models. The changes in the interest rate policy in the USA are determined by the domestic inflation in the USA, thereby, representing an exogenous shock in the UAE.

Findings

The results are robust to different specifications and suggest that a strong negative correlation between the interest rate in the USA and the housing sector demand in Dubai. Fiscal policy measures can be taken to mitigate tighter financial conditions in case of policy misalignment.

Originality/value

Few studies have looked at the spillover impact of the global monetary conditions on the real estate market in the GCC region. This study fills this gap by exploring the impact of the US financial conditions on Dubai’s real estate, using panel data analysis.

Details

International Journal of Housing Markets and Analysis, vol. 17 no. 5
Type: Research Article
ISSN: 1753-8270

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